EIM42700 - Waivers of remuneration and salary sacrifice: contents

1. EIM42705

   Overview
2. EIM42710

   Waivers: more detail
3. EIM42715

   Waivers: application of income
4. EIM42720

   Example of waiver of salary
5. EIM42725

   Example of waiver of a bonus
6. EIM42730

   Disallowance of director's remuneration for corporation tax purposes: consequential adjustment of employment income
7. EIM42735

   Director's undrawn remuneration lost in company's liquidation: adjustment of employment income
8. EIM42740

   Director's undrawn remuneration lost in company's liquidation: adjustment of employment income: handling points
9. EIM42750

   What is a salary sacrifice?
10. EIM42752

    Reason for salary sacrifice
11. EIM42753

    how the changes to the employment contract are made
12. EIM42755

    Income tax effects of a salary sacrifice
13. EIM42760

    A summary of the conditions for a successful salary sacrifice
14. EIM42765

    Conditions for successful salary sacrifice: timing
15. EIM42766

    Conditions for successful salary sacrifice: entitlement to cash
16. EIM42767

    Conditions for successful sacrifice: right to revert to original salary
17. EIM42769

    Effectiveness of contractual arrangement
18. EIM42770

    Implementation of contractual arrangement
19. EIM42771

    Approval of scheme: employers and employees rights
20. EIM42772

    Approval of scheme: before the scheme is set up and in operation
21. EIM42773

    Approval of scheme: scheme set up and in operation
22. EIM42775

    Contributions to an approved retirement benefit scheme: practical considerations
23. EIM42777

    Salary sacrifice: other points to consider
24. EIM42778

    Salary sacrifice: other points to consider: application of the tax/NIC exemption
25. EIM42780

    Contributions to a registered pension scheme: income tax effects
26. EIM42785

    Example of successful salary sacrifice: contributions to a registered pension scheme
27. EIM42786

    Example of unsuccessful salary sacrifice: contributions to a registered pension scheme
28. EIM42790

    Salary sacrifice: example of an unsuccessful sacrifice